American Accounting Association International Accounting Section 2007 Midyear Conference and Annual Doctoral/New Faculty Consortium February 2–3, 2007 Doubletree Guest Suites Charleston, South Carolina

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Preliminary Program

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study in red.

2007 International Accounting Section Doctoral Consortium
Friday, February 2, 2007
7:00 am – 8:00 am	Breakfast
8:00 am – 8:15 am	Welcome Hollis A. Skaife, University of Wisconsin
8:15 am – 9:00 am	International Financial Reporting Issues Accounting Sidney Gray, University of Sydney Elizabeth A. Gordon, Rutgers University
9:00 am – 9:45 am	Editors’ Panel Accounting Fred Choi, New York University, Editor, Journal of International Financial Management & Accounting Lee Radebaugh, Brigham Young University, Editor, Journal of International Accounting Research
9:45 am – 10:00 am	Break
10:00 am – 11:00 am	International Accounting – A Panel of Experts Accounting Paquita Davis-Friday, Baruch College Tony Kang, Singapore Management University Cheryl L. Linthicum, University of Texas - San Antonio Ann Tarca, University of Western Australia
11:00 am – 11:30 am	Break-out Groups with Panel Members
	(Joint with Mid-Year Conference)
11:30 am – 1:00 pm	Lunch
1:00 pm- 1:10 pm	Welcome
1:10 pm- 1:55 pm	Plenary Session 1 Accounting International Financial Reporting Standards Mary Barth, IASB and Stanford University
1:55 pm- 3:15 pm	Plenary Session 2 Accounting Application of IFRS in Europe and Australia Moderator: Ian P. N. Hague, Accounting Standards Board—Canada Mary Tokar, KPMG LLP David Cairns, London School of Economics Ann Tarca, University of Western Australia
3:15 pm – 3:30 pm	Break
3:30 pm- 4:45 pm	Plenary Session 3 Accounting Integrating Research with Practice Moderator: Mary Tokar, KPMG LLP Mary Tokar, KPMG LLP Robert Laux, Microsoft Corporation Cheryl L. Linthicum, University of Texas – San Antonio Donna Street, University of Dayton
5:00 pm – 6:00 pm	Officer and Committee Chairs Meeting
6:00 pm – 8:00 pm	Reception
2007 International Accounting Section Midyear Meeting
Saturday, February 3, 2007
7:30 am – 8:30 am	Executive Council Meeting
7:30 am – 9:00 am	Breakfast
9:00 am – 10:00 am	Plenary Session 4 Accounting Economic Consequences of Financial Reporting and Disclosure Regulation: What Have We Learned? Peter Wysocki, Massachusetts Institute of Technology
10:00 am – 10:30 am	Concurrent Session A Accounting Reporting under International Financial Reporting Standards Moderator: Ian P. N. Hague, Accounting Standards Board—Canada Usefulness and Relevance of Reporting Comprehensive Income under International GAAPs: Insights from Major European Financial Markets Olivier Ramond, Universite of Paris Dauphine, France Steve Lin, Florida International University Discussant: Victoria Krivogorsky, San Diego State University Are US GAAP and IFRS in Harmony? Frederick Lindahl, George Washington University Hannu Schadéwitz, Turku School of Economics, Finland Discussant: Victoria Krivogorsky, San Diego State University Evidence of the European IFRS Adoption: The Effect on Goodwill and Intangible Assets Mattias Hambergn, Göteborg University, Sweden Jiri Novak, Uppsala University, Sweden Mari Paananen, University of Hertfordshire Discussant: Justin Jin, University of Toronto Compliance with International Financial Reporting Standards and Auditor Choice: New Evidence on the Importance of the Statutory Audit Christopher Hodgdon, The University of Vermont Rasoul H. Tondkar, Virginia Commonwealth University Ajay Adhikari, The American University David W. Harless, Virginia Commonwealth University Discussant: Justin Jin, University of Toronto
10:30 am – 12:00 pm	Concurrent Session B Accounting Analysts Activity Moderator: Kingsley O. Olibe, Texas A&M University-Commerce Analyst Activity, Forecast Accuracy and Investors’ Demand for Information Ran Ron Barniv, Kent State University Discussant: Sam Han, Singapore Management University Determinants of Horizons of Analysts Earnings Forecasts Chien-Ju Lu, National Chengchi University Chen-Lung Chin, National Chengchi University Discussant: Sam Han, Singapore Management University Political Connection, Legal Enforcement and Analysts' Forecast Attributes Charles J. P. Chen, City University of Hong Kong Yuan Ding, China-Europe International Business School (CEIBS) Chansog (Francis) Kim, Old Dominion University Discussant: Giorgio Gotti, The University of Tennessee Cross-Listing, Information Environment and Market Value: Evidence from U.S. Firms that List on Foreign Stock Exchanges Li Li Eng, Oklahoma State University Sandeep Nabar, Oklahoma State University Mujtaba Mian, National University of Singapore Discussant: Giorgio Gotti, The University of Tennessee
10:30 am – 12:00 pm	Concurrent Session C Accounting Panel on Issues in Teaching International Accounting Nancy Christie, Western Washington University Judi Hora, University of San Diego Robert Larson, University of Dayton Patricia Poli, Fairfield University
12:00 pm – 1:30 pm	Lunch
1:30 pm – 3:00 pm	Concurrent Session D Accounting Issues in Auditing Moderator: Paquita Davis-Friday, Baruch College Progress Towards Harmonisation of Audit Exemption in the EU: The Case of the UK Jill Collis, Kingston University Discussant: Flora Niu, Wilfrid Laurier University Auditor Liability Reforms in UK and US: Who Benefits? Tim Bush, Hermes Focus Asset Management Limited, London Stella Fearnley, University of Portsmouth Shyam Sunder, Yale University Discussant: Flora Niu, Wilfrid Laurier University The Influence of Cultural Differences on Auditor Risk Assessments: Implications for Global Audit Methodologies Jenice Prather–Kinsey, University of Missouri – Columbia Ed O’Donnell, University of Kansas Discussant: Gary Braun, University of Texas – El Paso
1:30 pm – 3:00 pm	Concurrent Session E Accounting International Accounting Cases and Teaching Resources Moderator: Pat Poli, Fairfield University Making the Right Comparisons: Novartis AG’s Case Study Elaine Henry, University of Miami Ya-wen Yang, University of Miami International Accounting Convergence on Foreign Currency Translation: A Case Study Based on New Accounting Standards in Australia Eva K. Jermakowicz, University of Southern Indiana Svetlana Vlady, Griffith University, Australia Selected Examples on Accounting for Financial Instruments Warrick Van Zyl, University of the Witwatersrand, South Africa
1:30 pm – 3:00 pm	Concurrent Session F Accounting Issues in Corporate Disclosure Moderator: Li Li Eng, Oklahoma State University An Investigation of International Comparability of Management Discussion and Analysis Reports Serene Shi Yun Seah, KPMG LLP Ann Tarca, University of Western Australia Discussant: Maria Carban-Garcia, University of South Florida-Sarasota/Manatee Information Environment and the Informativeness of Dividend Changes for Future Earnings: Evidence from ADR Firms Jian Cao, Kent State University Feng Chen, Columbia University Discussant: Maria Carban-Garcia, University of South Florida-Sarasota/Manatee Environmental Disclosure Within Legal and Accounting Contexts: An International Perspective Bjorn Jorgensen, Columbia University Naomi Soderstrom, University of Colorado at Boulder Discussant: Nabil Elias, The University of North Carolina at Charlotte Managerial Empire Building and Firm Disclosure Ole-Kristian Hope, University of Toronto Wayne B. Thomas, University of Oklahoma Discussant: Nabil Elias, The University of North Carolina at Charlotte
3:30 pm – 5:00 pm	Concurrent Session G Accounting Culture and Institutional Influences Moderator: TBD A Cross-Country Study on the Effects of National Culture on Earnings Management Sam Han, Singapore Management University Tony Kang, Singapore Management University Stephen Salter, University of Cincinnati Yong Keun Yoo, Korea University Discussant: Christopher Hodgdon, University of Vermont The Influence of Investor Protection and National Culture on Earnings Management: Preliminary Findings Timothy Doupnik, University of South Carolina Discussant: Christopher Hodgdon, University of Vermont Shades of Gray: An Empirical Examination of Gray’s Model of Culture and Income Measurement Practices Using 20 F Data Philip A. Lewis, Eastern Michigan University Stephen B. Salter, University of Cincinnati Discussant: Eva K. Jermakowicz, University of Southern Indiana Motivation to Cross-list in the U.S. and the Effect of Regulatory Intervention, the Italian Case Giorgio Gotti, The University of Tennessee Stacy Mastrolia, The University of Tennessee Discussant: Eva K. Jermakowicz, University of Southern Indiana
3:30 pm – 5:00 pm	Concurrent Session H Accounting Issues in Corporate Governance Moderator: Tony Kang, Singapore Management University Corporate Governance, Investor Protection, and Auditor Choice in Emerging Markets Mahmud Hossain, Nanyang Technological University C. Y. Lim, Nanyang Technological University Patricia M. S. Tan, Nanyang Technological University Discussant: Kathleen Dunne, Rider University Ownership Structure, Nonaudit Fees and the Informativeness of Accounting Earnings Flora Niu, Wilfrid Laurier University Discussant: Kathleen Dunne, Rider University Corporate Governance: Trading off Improved Performance Against the Ability to Expropriate Annelies Renders, Universiteit Maastricht Ann Gaeremynck, K.U.Leuven Discussant: Adel N. Ibrahim, University of Illinois at Urbana-Champaign Earnings Quality, State Ownership, and Cost of Equity Capital - The Role of Securities Law Patricia Tan, Nanyang Technological University Gillian Yeo, Nanyang Technological University Liandong Zhang, Nanyang Technological University Discussant: Adel N. Ibrahim, University of Illinois at Urbana-Champaign
3:30 pm – 5:00 pm	Concurrent Session I Accounting Lobbying and Constituency Interests Moderator: Elizabeth A. Gordon, Rutgers University Constituent Participation, Legitimacy and the IASB’s International Robert K. Larson, University of Dayton Discussant: Gary Entwistle, University of Saskatchewan Lobbying of the International Accounting Standards Board: An Empirical Investigation Bowe Hansen, Emory University Discussant: Gary Entwistle, University of Saskatchewan International Convergence of Accounting Standards: "Hot Topics" and Constituents’ Views in Japan Sei-Ichi Kaneko, The Securities Analysts Association of Japan Ann Tarca, University of Western Australia Discussant: TBD
5:00 pm- 6:00 pm	Free Time
6:00 pm – 7:30 pm	Reception

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The American Accounting Association program levels offered during the meeting will include basic, intermediate, advanced, overview and update. A number of NASBA Fields of Study will be offered and provided on the CPE verification form, along with CPE credit hours earned.

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